Abstract:
Fighting against tax evasion and non-compliance among SMEs is a big issue. Firstly, it requires the understanding of the reasons why they avoid them and how they do it in order to find a lasting solution to it. This study sought to understand the kinds of taxes that SMEs in Burundi pay and the reasons for evading them in order to suggest ways to fight it. Among the factors leading to tax evasion and tax non-compliance found are linked to history where political instability and war led to people ignoring laws, demotivation lack of exchange between taxpayers and the government, SMEs owners' lack of knowledge in tax matters, corruption characterizing some OBR agents, and the taxpayers' feeling that tax is a burden to them. As to solution, improving public services and access to development facility, emphasizing democratic principles, training SMEs owners in tax matters, and putting Lawson taxes in the national language would help to decrease the rate of tax evasion.
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